Director of Internal Audit

POSITION SUMMARY: Responsible for the overall administration and technical direction of the Internal Audit Department. Oversees internal audit engagements for the Southern Ute Indian Tribe to assess governance, risk, and controls, and provides recommendations that mitigate risks and promote applicable best practices. Develops and implements internal audit processes and procedures. Assesses performance management and the appropriateness of Key Performance Indicators for tribal entities, departments, divisions, and programs, and recommends improvements to business and operational processes that will promote overall efficiency, productivity, and profitability. Interfaces with the entire organization, including all levels of management and tribal leadership. Reports functionally to Tribal Council and administratively to the Legal Department Director.

ESSENTIAL DUTIES AND RESPONSIBILITIES:

Conducts an annual risk assessment, develops an annual internal audit plan, and presents the results to Tribal Council for approval.

Responsible for the personnel management and administration of the internal audit staff; identifies and plans audit objectives and resources using appropriate audit planning techniques to achieve the desired objectives; advises internal auditors on challenging problems, audit techniques, procedures and application of law, regulations, policies, or other appropriate criteria; oversees research and analysis and the application of audit theory to a wide range of specialized problems; assures that appropriate audit methodology is followed; reviews all reports prepared by the department to ensure compliance with IIA Global Internal Audit Standards and departmental quality assurance measures; appraises the adequacy of assessments and corrective actions recommended to improve deficient conditions.

Develops opportunities for enrolled members of the Southern Ute Indian Tribe within the department, including apprenticeships and internships.

Addresses departmental opportunities and challenges through strong leadership and management skills.

Adheres to the requirements and practices contained in the Southern Ute Indian Tribe Internal Audit Manual and periodically performs updates to ensure alignment with IIA Global Internal Audit Standards.

Responsible for performing internal audit engagements across (1) tribal entities, including Permanent Fund divisions, departments, and programs, Growth Fund entities and departments, Sky Ute Casino Resort, and Southern Ute Shared Services, and other tribal entities including committees, commissions, and boards and (2) contractors and other parties whose agreements include right to audit requirements. Internal audit responsibilities include, but are not limited to:

• Assesses operations and works in coordination with appropriate executive leadership, directors, division heads, program managers, and other tribal officials in the development and implementation of processes, techniques and procedures to increase efficiencies, profitability, and compliance with necessary procedural or legal requirements.

• Assesses current operations, in conjunction with Key Performance Indicators, and identifies areas/issues creating exposure to risk, excessive spending, and inefficiencies.

• Works in close coordination with the Human Resources Department, Law enforcement, and the administration to conduct internal investigations and audits involving potential cases of fraud or misuse of tribal funds.

• Stays up-to-date and ensures adherence to the IIA Global Internal Audit Standards.

• Provides support and information to executive leadership, directors, division heads, program managers, and other tribal officials to encourage that operations will be run efficiently, effectively, within fiscal guidelines, and in accordance with legal parameters, established Tribal codes, and applicable policies and procedures.

Reports findings and suggests corrective actions to Tribal Council and Executive Officer, Growth Fund companies and departments, Sky Ute Casino Resort, and Southern Ute Shared Services, and periodically follows-up on management action plans.

Establishes and maintains positive working relationships with the leaders and personnel of the Permanent Fund, Growth Fund, Sky Ute Casino Resort, Southern Ute Shared Services, and other tribal entities.

Integrates technology to increase effectiveness and efficiency.

Facilitates knowledge sharing and organizational learning.

Works in coordination with consultants and external auditors during audit processes conducted within Permanent Fund departments and divisions, Growth Fund companies and departments, Sky Ute Casino Resort, and Southern Ute Shared Services.

Serves as the Permanent Fund and Sky Ute Casino Resort Compliance Officer for the Tribe’s umbrella policy on OFAC, Anti-Money Laundering (AML), and Anti-Bribery & Corruption (ABC), and has general oversight and responsibility for:

• Overall day-to-day administration of this Compliance Program,
• Coordination of AML, OFAC sanctions, and ABC education and training programs as required by the Compliance Program
• Administration of the intake, investigation, and resolution of alleged AML, OFAC Sanction, and ABC related improprieties reported through the hotline or other sources.

Attends training and meetings to maintain proficiency in auditing standards and techniques.

Performs other job-related projects/investigations/duties as assigned.

QUALIFICATIONS:

Must have a BA/BS in Accounting, Finance or closely related field and 10 years auditing experience, preferably with a tribal government, the oil and gas industry, real estate, human capital, investment, gaming, or information technology industry, 5 years of which must have been in a supervisory or lead capacity.

Must have a CIA, CFE, CPA, CGAP, CISA or relevant technical certification.

Must have strong quantitative skills and data analysis skills and experience, including experience in the use of data analytics tools (Excel at a minimum).

Must have a comprehensive knowledge of internal audit standards (e.g., Yellow Book or Red Book).

Must have experience managing multiple projects at one time.

Must have computer experience in software programs including Microsoft Word, Excel, PowerPoint, Outlook, and Adobe Acrobat.

Must have a valid Driver’s License for state of residency and be insurable under the Tribal vehicle insurance policy.

Must pass a thorough criminal history background check and pre-employment drug test.

PREFERRED QUALIFICATIONS:

Master's degree in Accounting, Finance, Business Administration, or closely related field.

Experience with single audit, A-133, or other federal grant regulatory requirements.

Extensive computer experience with a software system for enterprise system management such as PeopleSoft, SAP, Lawson, etc.

Knowledge and experience with Enertia.

TERO Preference.